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1986 (2) TMI 239 - CEGAT, NEW DELHIExtract: .......xempted from duty. The molasses which was intended for use in the factory in which it was manufactured, was exempted from duty. We, therefore, do not find any substance in the argument of the learned Departmental Representative. 11. ensp In the result, we allow the appeal and set aside the impugned order with consequential relief to the appellants.
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